Solution : https://service.sap.com/sap/support/notes/498112 (SAP Service marketplace login required)
Key words : 
$disk vdisk ios0/sdisk034ios0/sdisk004$$fsys/dev/iof0/devices/usr/foo$sample file dev_filter, hp uxaixalphaosf/tru64linuxreliant unixsolariswindows nt, dir_perf = /usr/sap/tmp, sample file dev_filter, \usr\sap\prfclog, store operating system data, operating system collector, exclude specific resources, operating systems support, <disk 1> log
Related Notes : 
       
| 1102124 | SAPOSCOL on Linux: Enhanced function | 
| 635931 | saposcol on AIX causes high utilization on rootvg disks | 
| 626614 | AIX saposcol - wrong disk filtered | 
| 522453 | RZ20: Monitoring operating system data |